Jobsinlaw.ca is Canada’s go-to legal career site. By matching employers and recruiters with legal professionals, www.jobsinlaw.ca provides a cost-effective recruitment solution. Law firms, in-house legal departments and public sector organizations across Canada can find lawyers, legal professionals or legal support staff at all levels of qualification with jobsinlaw.ca.

The Lexpert CCCA Corporate Counsel Directory & Yearbook is a joint endeavour of the Canadian Corporate Counsel Association and Lexpert. It provides the most extensive listing of corporate counsel in Canada.

Whether your matter is to do with criminal, family, employment, property, or immigration law, FindLaw.ca’s Lawyer Directory will help you connect with the right lawyers to help you with your legal issues.

The Canadian Legal Lexpert Directory comprises the results of an extensive peer survey. This comprehensive guide to legal talent in Canada identifies both leading lawyers and law firms from across the country.

Innovatio Awards celebrate in-house counsel, both individuals and teams, who have found ways to show leadership by becoming more efficient, innovative and creative in meeting the needs of their organizations within the Canadian legal markets

Presented by Lexpert, the prestigious Rising Stars Awards Gala honours winners from across Canada and welcomes law firm and in-house leaders and distinguished guests to celebrate and network with others who are at the top of the legal profession

The Canadian Legal Lexpert Directory comprises the results of an extensive peer survey. This comprehensive guide to legal talent in Canada identifies both leading lawyers and law firms from across the country.

The Lexpert CCCA Corporate Counsel Directory & Yearbook is a joint endeavour of the Canadian Corporate Counsel Association and Lexpert. It provides the most extensive listing of corporate counsel in Canada.

Tax Court of Canada

Tax

Goods and Services Tax

Administration and enforcement

Testimony by taxpayer and spouse as to oral agreement on transfers being loans were credible and reliable

Taxpayer’s spouse was director and shareholder of registrant company. Spouse transferred his 50 per cent interest in matrimonial property to taxpayer. Company ceased operations. Spouse filed assignment in bankruptcy. Spouse was assessed by Minister under Excise Tax Act for company’s failure to remit net tax in amount of $40,277.07. Taxpayer was assessed for $27,306.18 in respect of property transfer. Taxpayer appealed. Appeal allowed. Taxpayer and spouse testified that, in years prior to transfer, she had agreed to transfers of funds from their joint line of credit to company that was having cash flow issues. Taxpayer established, on balance of probabilities, that half of amount of transfers constituted loans by her to spouse and his company such that she gave consideration in exchange for transfer of property interest. Fair market value of that consideration, being half of transfers amounting to $71,500, exceeded fair market value of interest at time of transfer. Testimony by taxpayer and spouse as to oral agreement on transfers being loans were credible and reliable. Company’s financial statements failing to specifically refer to debt owed by taxpayer was not conclusive, as various company ledgers indicated such debt and company’s various payments to taxpayer over years were also indicative of debt. Evidence showed that agreement was that, between taxpayer and spouse, each of them would be responsible for half of money borrowed from bank. Taxpayer’s explanation that she did not initially refer to transfers in correspondence with CRA because of bankruptcy trustee’s view that property interest transfer was null and void was credible.